SR&ED Hot Issues 2011

CLICK THE TIME LINE FOR SPECIFIC TOPIC ""BELOW""


Download minutes (including slides and supporting data) of SR&ED Practitioner meeting at:

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid...

Issues covered include:

1) Recent SR&ED Tax Credit Cases

2:20 Spectrol Indc. Case
10:08 Santori Case
35:05 Jentel- SR&ED Claim Lost Case
01:11:13 Soniel -- evidence of experiment- Lost
1:13:15 Global Enviro Inc- criminal charges for false claim- Lose


2) Recent CRA Pronouncements

17:25 SR&ED Filing requirements
22:23 Third party payments
27:46 SR&ED Average processing time
30:15 Potential penalties for "frivolous" SR&ED claims
1:09:20 SR&ED lease expenditures policy
1:19:00 Draft policy on the eligibility of work
1:22:56 Review of federal support to R&D (Jenkins panel)
1:24:10 Technological advancement
1:35:05 CRA'S SR&ED Ombudsman Queries
1:36:37 SR&ED Draft policies

3) SR&ED Globe & Mail Articles

47:42 Costs paid to consultant Issue
53:22 Canada Investment on SR&ED tax credit comparison
58:10 "Net "benefits of SR&ED founding payback/tax $
1:01:47 Certain Industries don't advance technology
1:05:35 CRA risk controls area aren't working
1:07:43 Alternatives to refundable tax credits
1:15:25 Globe & Mail other issues on SR&ED

Category:

Science & Technology

Tags:

• SR&ED
• Practitioner
• meeting
• Recent SR&ED cases
• tax court
• filing requirement
• CRA draft policy
• filing policy
• Jentel
• Soniel
• Global Enviro Inc
• Santori
• potential penalties
• federal support
• R&D
• Tax credit
• SR&ED funding
• Tax $
• refundable tax
• Globe & Mail articles
• third party payment
• Hamilton
• 2011